Section 4. Requests for Information

9.4.4
Requests for Information

Manual Transmittal

Purpose

Material Changes

(1) All references to Director, International (CI:OPS:I ) have been changed to Director, International Operations (CI:I) due
to the creation of the International Operations office.

(2) All references to Fraud Detection Center (FDC) have been changed to Scheme Development Center (SDC).

(3) Subsection 9.4.4.4.1 has been revised to update the new international assistance procedures. These procedures were effective
September 10, 2010, pursuant to interim guidance issued by the Director, International Operations, Criminal Investigation.

(4) Subsection 9.4.4.4.3 has been revised to update the new international assistance procedures. These procedures were effective
September 10, 2010, pursuant to interim guidance issued by the Director, International Operations, Criminal Investigation.

Audience

CI

Effective Date

(07-08-2011)

Terry L. Stuart for Victor S.O. Song Chief, Criminal Investigation

9.4.4.1
(12-10-2007)Overview

This section establishes special procedures for special agents to follow in requesting information. These procedures must
be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2
(12-10-2007)Government Entities

A number of government agencies have established special procedures for special agents to follow in requesting information
and should be followed whenever possible in grand jury investigations.

9.4.4.2.1
(12-10-2007)Internal Revenue Service Records

The IRS has established special procedures for special agents to follow in requesting information from within the agency.

9.4.4.2.1.1
(12-10-2007)Martinsburg Computing Center

The Martinsburg Computing Center (MCC) maintains the master file that is a tax record of all known taxpayers. The master file
is separated into several categories, some of which are the business master file (BMF), the individual master file (IMF),
information return master file (IRMF), tax return data base (TRDB), residual master file (RMF), and the retention register.

Information from both BMF and IMF is available on-line. This is accessed on the Integrated Data Retrieval System (IDRS) network
via command codes BMFOL (business master file on-line) and IMFOL (individual master file on-line). In most situations, the
availability of this information should eliminate the need for requesting a regular transcript of account.

Information from both the IRMF and the TRDB is available on line.

The IRMF is accessed through the IDRS network using command code IRPTR (information returns processing transcript). This provides
the current tax year, after June 30 of each year, and five prior tax years information return data (e.g., W-2, 1099, Currency
Transaction Record (CTR)) etc. It also contains information from passports and green cards.

The TRDB is accessed through the IDRS network using the command code TRDBV. This is the system of record for storing electronic
filing (ELF) returns beginning with tax year (TY) 1999.

This information will provide the field the ability to research this information on-line whenever needed.

9.4.4.2.1.2
(12-10-2007)The Business Master File

The BMF maintained on magnetic tape is a tax record of business taxpayers required by law and regulations to have employer
identification numbers (EIN) as identifying account numbers.

In addition, tax returns of exempt organizations which have income from investments are processed on BMF.

9.4.4.2.1.3
(12-10-2007)The Individual Master File

The IMF is a magnetic tape record of all individual income tax filers, in social security number (SSN) sequence, and is maintained
at the Martinsburg Computing Center. All tax data and related information pertaining to individual income taxpayers are posted
to the IMF so that the file reflects a continuously updated and current record of each taxpayer’s account. All settlements
with taxpayers are affected through computer processing of the IMF account and the data therein is used for accounting records,
for issuance of refund checks, bills or notices, answering inquiries, classifying returns for audit, preparing reports and
other matters concerned with the processing and enforcement activities of the IRS.

The returns filed include Income Tax Forms 1040, 1040A, 1040EZ, 1040NR, 1040C, 1040SS, 1040PR, and Estimated Tax Returns 1040ES.
Each taxpayer account has an entity module and one or more tax modules. The entity module contains data which describes the
taxpayer as an entity and which applies to all records of the taxpayer. This entity module contains groups of data including
name, address, etc. A tax module contains records of tax liability and accounting information pertaining to the income tax
for one tax period. Each tax module contains groups of data including balance due amounts, refund checks sent, and other accounting
information relating to a specific tax period.

9.4.4.2.1.4
(12-16-1998)Retention Register

The Retention Register contains all entity and tax modules removed from the master file. The basic criteria for removal of
a tax module are:

a zero module balance

no freeze or unsettled conditions present

no activity to the module for 27 months

9.4.4.2.1.5
(07-08-2011)Transcripts Defined

Transcript (manually prepared) - A typed transcript from a Scheme Development Center (SDC) of a taxpayer’s account that is
extracted from microfilm or from the non-master file section of the IRS campus and maintains manual records related to controlled
situations.

9.4.4.2.1.6
(07-08-2011)IRS Campus Records

There are 10 IRS campuses located across the country. For processing years after 2003 there will be a continual decline in
the campuses that will process IMF returns. The Cincinnati and Ogden campuses process BMF returns. An SDC is co-located at
each IRS campus. When a current year tax return is needed, review of the transcript for the particular returns document locator
number (DLN) will indicate where the return can be located.

The SDC on the IRS campus will be the source of the court witness for criminal trials. The witness will testify on behalf
of the Commissioner, in his/her role as the custodian of the records. The court witness coordinator at the SDC servicing the
field office will be contacted to obtain the necessary information and certifications. If multiple centers are involved, this
contact will be coordinated by the court witness coordinator for the requesting field office (see IRM 9.8.1, Scheme Development
Center).

9.4.4.2.1.7
(07-08-2011)Foreign Financial Transaction Forms

Foreign financial transaction forms are filed at various IRS campuses. The following is a list of the available forms, the
location where such forms are to be filed and information on requesting the forms:

Form 926, Return by a US Transferor of Property to a Foreign Corporation. This form is used to report excise tax on transfer
of property by a United States person to a foreign partnership, trust or estate, or corporation. This form is a non-master
file return and may be filed at any IRS campus. Therefore, requests for this form should be forwarded to the IRS campus where
the taxpayer’s income tax return is required to be filed.

Form 5471, Information Return of US Persons with Respect to Certain Foreign Corporations. This form is used by officers, directors,
or United States shareholders in making annual information returns for foreign personal holding companies. This form is a
non-master file return and is only filed at the Philadelphia Campus. (Form 957, US Information Return by an Officer, Director,
or US Shareholder of a Foreign Personal Holding Company was obsolete beginning with tax year 1983 and was replaced by Form
5471).

Form 1040 NR, US Nonresident Alien Income Tax Return. This form is used by all nonresident alien individuals, whether or not
engaged in a trade or business within the United States, who file a United States tax return. Also required for filing nonresident
alien fiduciary (estate and trusts) returns. This form is a master file return, which is only filed at the Philadelphia Campus.

Form 1042, Annual Withholding Tax Return for US Source Income of Foreign Persons (Under Chapter 3, Internal Revenue Code).
This form is used by withholding agents to report tax withheld at source on certain income paid to nonresident alien individuals,
foreign partnerships, or corporations not engaged in trade or business in the United States. This form is a non-master file
return, which is only filed at the Philadelphia Campus.

Form 1042-S, Foreign Person's US Source Income Subject to Withholding. This form is used by a withholding agent to report
certain income paid to non-resident alien individuals, foreign partnerships or corporations addressed in foreign countries.
This is a non-master file return that is only filed at the Philadelphia Campus. These returns reflect income and withholding
and are similar to Form W-2 and would not normally be requested or researched unless a Form 1042 were filed.

Form 1120-F, US Income Tax Return of a Foreign Corporation. This form is used by foreign corporations to report income. This
is a master file return which is required to be filed at the Philadelphia Campus. There is no master file designation to differentiate
between Forms 1120 and 1120F. This requires that the actual return be obtained such that it can be determined whether or not
the form relates to a foreign corporation.

Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. This form is used
by a grantor of an inter vivos trust, a fiduciary of an estate in the instance of a testamentary trust, a transferer on or
before the 90th day after the creation of any foreign trust by a United States person or the transfer of any money or property
to a foreign trust by a United States person. This form is required to be filed at the Philadelphia Campus. When the Form
3520 is filed, it is held for future association with the beneficiary’s Form 1040. Requests should be made to the appropriate
IRS campus where the beneficiary’s Form 1040 is filed. Forms 3520 that cannot be associated with Forms 1040 are non-master
file items maintained in alpha sequence at the Philadelphia Campus.

Form 3520-A, Annual Return of Foreign Trust With a US Owner. This form is used to report foreign trust operations. The processing
and requisitioning of this form is the same as Form 3520, above.

Form 4683, US Information Return on Foreign Banks, Securities, and Other Financial Accounts, and Foreign Trusts. This form
was replaced by Form 90-22.1 for the 1977 tax year. Previously, the Form 4683 was attached to Form 1040/1120. The Form can
be secured from the IRS campus where the taxpayer’s Forms 1040/1120 were filed.

Form 5335, Income Subject to Withholding Under Chapter 3, Internal Revenue Code as Reported on Form 1042-S. This form is issued
by the Philadelphia Campus based upon the filing of Forms 1042-S and is furnished to foreign countries.

Form R 82, Claim to refund of Swiss tax. This form is required to be filed at the Philadelphia Campus.

Except for Form 5335, it should be noted that the above mentioned forms can be requested in the normal requisition process
via IDRS. When requesting any of the above forms, field offices should provide, to the extent possible, the taxpayer’s complete
name, SSN/EIN, and address. If this identifying information is not available, the field offices should notify the SDC if entities
with similar name controls or name variations should also be researched; i.e., John Doe Construction Company, Joe Doe & Sons
Construction Company, or John Doe Construction Association.

If there are any questions concerning the above procedures, field offices may write the Resident Agent in Charge (RAC) at
the Philadelphia Campus, PO Box 6068, Philadelphia, PA 19114, or call (215) 516-2406.

9.4.4.2.2
(12-10-2007)Social Security Administration

Regulations under the Social Security Act authorize the Social Security Administration (SSA) to disclose information to any
officer or employee of the Department of the Treasury lawfully charged with the administration of Titles II, VIII, or IX of
the Social Security Act; the Federal Insurance Contributions Act; the Self-Employment Act; or the Federal Unemployment Tax
Act; or any Federal income tax law, for the purpose of such administration only. The regulations expressly forbid the further
disclosure of such information and/or its use for any purpose other than the administration of the employment and income tax
laws.

Form 2264, Request for Social Security Account Information, will be used when requesting the name and address of the latest
reporting employer of a taxpayer from the records of the SSA.

Requests for itemization of quarterly earnings, which identify employers and amounts of wages taxable under the FICA, may
also be made to the SSA when such information is needed in the administration of employment and income tax laws. Requests
of this type will be made by letter stating that the information is to be used for official purposes of an employment or income
tax matter and shall identify the period or periods for which an itemization of quarterly earnings is requested.

"IRS-CRIMINAL INVESTIGATION"
will be labeled before the body of the letter and should be mailed directly to the Social Security Administration, Mail
and Work Distribution Section, Lower Basement, Metrowest Bldg., 300 North Greene Street, Baltimore, MD 21201. All envelopes
should be marked DO NOT OPEN IN MAILROOM.

If the information is to be presented during legal proceedings, the SSA will be requested to certify the information. However,
information so obtained should be used primarily as leads in conducting investigations, and only where such information cannot
be documented from any other source should the special agent propose in his/her report that the SSA records be used as evidence
in court.

Special agents will not attempt to obtain information (except information concerning the payment of benefits) from SSA field
establishments.

9.4.4.2.3
(12-10-2007)Department of Labor

The Labor-Management Reporting and Disclosure Act requires various Labor-Management reports to be filed with the Department
of Labor. Copies of these reports may be inspected at the Department of Labor's Office of Labor-Management in Washington,
DC or at its area offices covering the geographic localities where the persons or organizations filing the reports have their
principle places of business. These reports include:

Every labor organization engaged in an industry affecting commerce must file an annual financial report with the Secretary
of Labor on Form LM-2 or LM-3.

A report (Form LM-10) from every employer who makes or agrees to make any payment or loan, including reimbursed expenses,
to any labor organization, labor relations consultant, or any union officer or employee; and a report (Form LM-30) from every
labor organization officer or employee who receives payments from an employer is also required.

Every labor relations consultant is required to file an annual Agreement and Activities Report (Form LM-20) detailing the
specific activities he/she is engaged in; and a Receipts and Disbursements Report (Form LM-21) showing receipts from all employers
for labor relations advice or services and all disbursements by the consultant in connection with such activities. Legal fees
received by an attorney in connection with labor relations, legal representation, litigation, or advice are excluded from
these reporting requirements.

The Welfare and Pension Disclosure Act directs that the administrator of an employee welfare or pension plan file with the
Secretary of Labor a plan description (Form D-1) setting forth the plan benefits and other specified data. Plan administrators
are also required to file an annual financial report (Form D-2) that indicates the amounts contributed by each employer and
by the employees'; the amount of benefits paid; the number of employees covered; and includes a statement of assets; liabilities;
receipts; and disbursements. Copies of reports filed under the Welfare and Pension Disclosure Act are available for inspection
only at the Department of Labor in Washington, DC.

Special agents are encouraged to search the Department of Labor Web page for the location of Department of Labor offices and
services.

9.4.4.2.4
(07-08-2011)State Department

Requests for information from the Department of State will be made directly to the Director, International Operations (CI::I),
who will submit it through official channels to the Department of State. Each request should include the individual’s name,
date, place of birth, and, if known, SSN, passport number, and the date the passport was issued. A minimum of 30 days is needed
to process all requests.

Passport records available include a copy of the application submitted for a passport and an original photograph. In instances
where an individual has formally renounced his/her United States citizenship, a certificate of loss of nationality can be
requested.

The Department of State does not maintain information regarding the individual’s points of travel to and from the United States.
Expired passports are returned to the holder unless there are indications that the passport has been altered at the time a
new passport is issued.

9.4.4.2.5
(12-10-2007)Securities and Exchange Commission

The Securities and Exchange Commission (SEC) has established special procedures for special agents to follow in requesting
information. These procedures must be followed in administrative investigations and should be followed whenever possible in
grand jury investigations.

Special agents are encouraged to search the SEC Web site where SEC information is immediately available. Among others, the
following can be found on the Web page:

SEC Contacts

Filings and Forms (EDGAR search)

Investor information

News and Public Statements

SEC Divisions

9.4.4.2.5.1
(12-10-2007)Securities and Exchange Commission Files

List of Broker-Dealers. This file contains identification of all broker-dealers (present and past) who at any time registered
with the Commission. Such information includes the name and mailing address of each person or entity, the type of organization,
and the effective registration date. An application and background file is available for each entity. Also included is a detailed
disciplinary activity or criminal history record if such information is applicable to the entity.

Registration Information on Investment Advisors and Companies. This file contains similar information on all investment advisors,
whether individuals or other entities.

Information from the SEC may be obtained by telephone from the Office of the Assistant Administrator (Enforcement) and the
Office of the Assistant Administrator (Regulation) at the appropriate SEC Regional Office. In SEC terminology the requester
should specifically ask for SEC records and a "CRD"
printout. The CRD is the acronym for the Central Registration Depository of the National Association of Security Dealers
(NASD). The NASD is another potential source of information. See the FINRA Web site (created in 2007 with consolidated NASD
and NYSE information).

These files may also contain investigatory or enforcement information not available to the public but available to an identified
Federal law enforcement officer for law enforcement purposes. Enforcement or investigative files may contain:

corporate documents

documents from third-party sources

witness statements

other appropriate investigatory material

To obtain such information (verbally) the special agent should telephone the nearest SEC regional office.

Note:

Since the SEC has both a Regulation Division and an Enforcement Division, and each has information which may not be available
to the other, it is advisable to call both divisions in the SEC regional office.

If a hard copy of "non-public"
information is needed, an access request must be filed with SEC.

The SEC News Digest contains daily summaries of civil, criminal, and administrative actions initiated by the Enforcement Division,
as well as other items of interest to the securities industry. The SEC Weekly Docket is a weekly summary of items that appeared
in the daily Digests. The News Digests are found under the News and Public Statements on the SEC Web site.

Quarterly SEC Securities Violations Bulletin lists all enforcement actions completed by the Commission for the preceding quarter.
These include identification of all civil, criminal, and administrative proceedings such as suspension or revocation of registrations,
cease and desist orders, indictments, convictions, and imposition of sentences. This publication is available by subscription
for a fee. Information can be obtained from SEC Publications.

9.4.4.2.5.3
(12-10-2007)Securities Information Center

The Securities Information Center (SIC) is operated under contract with the SEC. All banks, brokerage houses, etc., that receive
bad securities are required to report this information to the SIC. They are also required to run a check with the SIC if they
receive $10,000 or more in securities.

Other information available from the SEC's regional offices includes the following corporate filings:

Form 10-Q, Quarterly corporate financial report.

Form 10-K, Annual corporate financial report.

Form 8-K, Monthly corporate report made upon the occurrence of various key events such as: change in control of registrant;
change in registrant’s certifying accountant; and other materially important events.

Form 8, Form used to amend other corporate filings.

Form 13(d), Filed by stockholders who hold five percent or more interest. It should identify acquisition, show where money
came from and how ownership interest changed.

9.4.4.2.6
(12-10-2007)Department of Transportation

The Department of Transportation (DOT) agencies and their respective authority is available on the DOT Web site.

If it is necessary for a special agent to have access to information or review the DOT files, a request for such information
should be forwarded from the Supervisory Special Agent (SSA) to the appropriate DOT administrator.

9.4.4.2.6.1
(12-10-2007)Federal Aviation Administration

The Federal Aviation Administration (FAA) maintains detailed and comprehensive records covering nearly all aspects of the
civilian aviation industry. Among the files maintained are the Aircraft Register and the Airman Directory. Information includes,
but is not limited to, records pertaining to pilots, navigators, crew members, repairmen, flight instructors, control tower
operators, parachute riggers (i.e., virtually any licensed individual connected with the industry). Aircraft records include
such diverse information as tail numbers, airworthiness certifications, physical modifications, current and previous owners,
and lienholders. Preliminary or general inquiries regarding FAA data may be made to the Investigation Branch, Law Enforcement
Liaison at (405) 954-3784. Listed below is the information most generally utilized.

The following information is available on aircraft and is accessible by name of owner or serial number, also commonly known
as the " N"
number. Requests for information by name of owner should include the individual’s SSN and date of birth:

current registered owner

address of registered owner

last date of registration

date last sold

previous owner

serial number

make and model

mortgage information

modifications to the aircraft

total history of the aircraft

Note:

The FAA file may also include the bill of sale, transfer agreement, chattel mortgage and airworthiness information.

The following information is available on licensed pilots and can be accessed by name and date of birth, SSN or certificate
number. (Files can be flagged so that any activity on the file will be reported to the requesting agency; however, such requests
must be in writing):

SSN.

Date and place of birth.

Physical description.

Last known address, date address received and source of the address.

Types of ratings and levels.

Certificate number and date issued.

Information from medical records.

Note:

Medical form; occupation; employer; military service number; accident information (within last two years); medical history;
traffic and other convictions; class of medical examination.

Additional documents that may be contained in the file are the Temporary Airman Certificate, application for Airman Certificate,
written test report, notice of Disapproval of Application and Airman Records Notice.

Information can be obtained from the FAA as follows:

For requests requiring no written response or documentation, a telephone request may be made to the Investigations Branch,
Law Enforcement Liaison at (405) 954-3784 (24 hours).

For written or certified responses, or requests requiring detailed research, written requests should be sent to the Federal
Aviation Administration, Civil Aviation Security Division AMC-730, PO Box 25082, Oklahoma City, OK 73125-4937.

The following public information and/or listings are available on microfiche pursuant to a written request to the Office of
Information Services, Application Systems Division AMI-200, PO Box 25082, Oklahoma City, OK 73125-4937, Attention: Airman
and Aircraft Team Manager.

United States Civil Aircraft Register by Number

Alphabetical Listing of Aircraft Registrants

State and County List of Aircraft Registrants

Aircraft Manufacturer and Model List

United States Civil Aircraft Register by Serial Number

Aircraft Reference File in Make/Model Series

Engine Reference File

The Aircraft Registration Master File and Airman Directory is available on magnetic tape and can be obtained from Aerodata,
260 Bellevue Drive, Boulder, CO 80302. This information is furnished without charge to government agencies but tapes must
be provided. Further details regarding available information, tape specifications, and data fields may be obtained by contacting
Aerodata at the above-stated telephone number.

Some aircraft information is also available from the El Paso Intelligence Center.

9.4.4.2.7
(12-10-2007)Department of the Treasury

Information regarding the agencies of the Department of the Treasury and each agency's respective authority is available on
the Treasury Web site at http://treasury.gov.

National bank examinations determine a bank's financial position and evaluates its assets. Bank examiners’ reports contain
information about a bank's records, loans, and operations. If a special agent needs information contained in a bank examiner’s
report, the request will be submitted through channels to the Chief, CI, ATTN: Director, Operations Policy and Support (CI:OPS).
The request should set forth the subject’s name and address, the information desired, the reason it is needed, and the intended
use. Headquarters will transmit the request to the Comptroller of the Currency.

9.4.4.2.7.2
(12-10-2007)Financial Management Services

The Financial Management Service (FMS) receives and disburses all public monies, maintains government accounts, and prepares
daily and monthly reports on the status of government finances with the exception of the US Postal Service and the disbursing
offices of the military services. The Financial Management Service maintains copies of paid vouchers and check listings, direct
deposit listings, or other records which identify each check issued for goods or services. In addition, the Regional Disbursing
Officers, Bureau of Accounts, US Treasury, microfilm all checks prior to issuance. All canceled US government checks, from
whatever source issued, are processed by the Office of the Treasurer of the United States.

9.4.4.2.7.3
(07-08-2011)Refund Checks

The field office requesting a photocopy of a refund check should contact the RAC of the SDC which services the requesting
field office. The request should include the name of payee, the payee’s SSN or EIN, the period and type of tax, and the amount
of the check. Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent
will contact the nearest US Secret Service (USSS) field office or resident agent and complete USSS Form (SSF) 1600. If the
check is being considered for use in a trial or a procedure requiring certification, the request for certification should
be included in the request.

9.4.4.2.7.4
(12-10-2007)United States Treasury Checks Issued for United States Government Agencies

Photocopies of US Treasury checks have to be obtained by initiating a request through the US government agency which authorized
the check.

Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent should contact
the nearest USSS field office or resident agent and complete USSS Form (SSF) 1600.

The original check(s) will be forwarded to the requesting special agent through the appropriate USSS field office or resident
agency. When the original check is no longer needed, it should be returned to the USSS, Washington Field Office (Forgery Operations),
1800 G Street, NW, Washington, DC 20223.

9.4.4.2.7.5
(12-10-2007)Bureau of the Public Debt

Records of any US Savings Bonds that have been purchased and redeemed should be addressed to:

all addresses, including street and number, city and state, which may be shown on the inscription on the bonds, along with
the number of years the subject lived at each address

subject’s SSN

years in which the bonds may have been issued

series of bonds which may have been purchased

9.4.4.2.7.6
(12-10-2007)Mutilated Currency Reports

The Office of Currency Standards, Bureau of Engraving and Printing, will notify the Special Agent in Charge (SAC) when a person
presents $5,000 or more of mutilated currency for redemption. The Director, CI:OPS will immediately refer the information
to the SAC in the field office in which the person requesting the currency redemption resides. The Office of Currency Standards
will withhold payment in such instances for a period of 30 days from date of notification so that the IRS can determine whether
further withholding of payment is desired.

A mutilated currency report will be screened to determine whether preliminary inquiries should be undertaken by the special
agent or whether the information should be forwarded to the appropriate exam or collection functions within the other operating
divisions. Care should be taken that the collection function is informed of the report immediately upon its receipt so that
they may exercise any right of offset for outstanding assessment against the taxpayer involved. The SDC and/or the Martinsburg
Computer Center should be notified if a valid SSN is available.

It is not contemplated that CI will request the Office of Currency Standards to withhold payment of mutilated currency beyond
the original 30-day period except in rare or unusual instances. Such instances will generally involve a jeopardy assessment
situation where time is an element. Where it is determined that such an unusual situation exists, the SAC with the concurrence
of the Director, Field Operations, will notify the Director, CI:OPS immediately so that the Office of Currency Standards may
be advised accordingly. If at the time of screening there is no apparent CI or civil potential in the matter, it may be closed
to file without further action or disposed of as would any information item. No report needs to be submitted to the Director,
CI:OPS if it is determined that payment should not be withheld.

When a special agent has information which indicates that a taxpayer has presented mutilated currency for redemption in an
amount less than $5,000, the special agent should prepare a request for the Office of Currency Standards to search their files.
The request will be in the name of the SAC and mailed directly to:

The request should contain the following information if it is available:

subject's name and full address

amount of the redemption

approximate date the currency was presented for redemption

name of the bank where the currency was presented for redemption

9.4.4.2.7.7
(12-10-2007)Financial Crimes Enforcement Network

The Financial Crimes Enforcement Network (FinCEN) is a multi-agency, multi-source intelligence network. Established in April
1990, pursuant to an order of the Secretary of the Treasury, FinCEN was designed to support Federal, state and local law enforcement
agencies in the detection and investigation of narcotics and non-narcotics money laundering, as well as other financial crimes.

On October 24, 2001, Section 361 of the USA Patriot Act (H.R.3162) established FinCEN as a Bureau in the Department of Treasury.
FinCEN serves and exchanges information with virtually every class of law enforcement, regulatory and intelligence organization.
FinCEN was not created to replace traditional methods of uncovering criminal activity such as the use of informants, surveillance,
etc., but was created to supplement those efforts by serving as a central source of financial information and intelligence.
FinCEN's unique staffing both reflects and sustains its mission. IRS-CI currently has one special agent assigned as a liaison
to FinCEN whose job is to assist CI personnel with their investigations.

The mission of FinCEN is to safeguard the financial system from the abuses of financial crime, including terrorist financing,
money laundering, and other illicit activity. This mission is achieved by:

Administering the Bank Secrecy Act

Supporting law enforcement, intelligence, and regulatory agencies through sharing and analysis of financial intelligence

Requests for investigative assistance from FinCEN fall into three broad categories:

Research and analytical support

Financial Intelligence Unit assistance

Sharing of information with financial institutions under the USA Patriot Act Section 314(a)

The CI Liaison to FinCEN can provide additional information regarding exactly what assistance is available from FinCEN.

FinCEN has access to databases in three categories: Bank Secrecy Act (currently contained in CBRS), law enforcement, and commercial.
FinCEN will conduct searches of the databases upon request from Federal, state and local agencies. FinCEN will not conduct
research on databases to which the requesting agency already has access.

FinCEN will provide analytical assistance in major investigations where they can add value to the investigation.

When assistance from FinCEN is requested, they will attempt to network the requesting agent with other agencies who may also
have an interest in the same subject. If the subject of a request is identified as part of an active or closed investigation
by another agency, FinCEN will contact both agencies for approval to network. Upon approval form both agencies, FinCEN will
provide agency information. Both agencies must agree to network before either agency is identified.

The FinCEN Request For Research can be found on document manager by searching for "FinCEN."

FinCEN is designated as a Financial Intelligence Unit (FIU) and is part of the Egmont Group of FIUs. The Egmont group is a
global association of operational units working bilaterally. The Egmont Group is an international network of 94 countries that have implemented national centers to collect information on suspicious or unusual financial activity from the financial
industry, to analyze the data, and to make it available to appropriate national authorities and other FIUs for use in combating
terrorist funding and other financial crime.

Requests for information from FIUs can be made through FinCEN. The information provided by an FIU varies by country but could
include public, law enforcement and financial information. The information provided by an FIU can only be used for lead purposes.
If the agent wants to use the information in court proceedings, the FIU request must be followed by a Mutual Legal Assistance
Treaty (MLAT) request.

The FIU request can be found on document manager by searching for "FinCEN"
. The request should be forwarded to the CI Liaison to FinCEN for processing.

Section 314(a) of the USA Patriot Act of 2001 (P.L.107-56), required the Secretary of the Treasury to adopt regulations to
encourage regulatory authorities and law enforcement authorities to share with financial institutions information regarding
individuals, entities, and organizations engaged in or reasonably suspected, based on credible evidence, of engaging in terrorist
acts or money laundering activities.

This regulation enables Federal law enforcement agencies, through FinCEN, to reach out to 41,331 points of contact at more
than 25,000 financial institutions in an effort to locate accounts and transactions belonging to persons who may be involved
in terrorism or money laundering.

FinCEN receives requests from Federal law enforcement agencies and, after review, transmits those requests to designated contacts
within financial institutions across the country once every two weeks. The requests contain subject and business names, addresses,
and as much identifying data as possible to assist the financial industry in searching their records. The financial institutions
are then required to query their records for data matches, including accounts maintained by the named subject during the preceding
12 months and transactions conduced within the last 6 months. Financial institutions have 2 weeks from the transmission date
of the request to respond to a 314(a) Subject Information form. The form requires a financial institution to place only a
"X"
next to that particular named subject if a match was found, and to provide point-of-contact information. If the search
does not uncover any matching of accounts or transactions, the financial institution is instructed not to reply to the 314(a)
request.

The 314(a) request should only be used in terrorism or significant money laundering investigations. The requesting agency
must certify that all traditional means of investigation have been exhausted before submitting a 314(a) request. Because of
the sensitivity of this tool, the approval of the SAC is required before any such request can be made.

The information provided by the financial institution is lead information only and must be followed by a subpoena or other
legal process.

The USA Patriot Act 314(a) request can be found on document manager by searching for "FinCEN"
. The request requires two documents, a Certification form and a Subject Information form. The request should be forwarded
to the CI Liaison for processing.

9.4.4.2.8
(12-10-2007)Department of Homeland Security

The Department of Homeland Security (DHS) information is available on the DHS Web site.

9.4.4.2.8.1
(12-10-2007)Customs and Border Protection

The US Customs and Border Protection (CBP) consists of the following enforcement agencies:

Border Patrol – uniformed border enforcement arm of DHS

Bureau of Immigration and Customs Enforcement (ICE) – investigative arms of the former US Customs Service, Immigration and
Naturalization Service and Federal Protective Service

The CBP has authorized Directors at Headquarters (HQ) Ports to furnish IRS officials with information from CBP records, such
as owners’ declarations, manifests and other documents relating to the importation of taxable articles. The CBP officials
are instructed to immediately forward to Customs for consideration all IRS requests for information not covered by prior authorizations.
Information obtained from CBP will be treated as being of a confidential nature.

Any person who physically transports, mails, ships, or causes to be transported, currency or other monetary instruments of
more than $10,000 at any one time, from or into the United States, shall file a report, FinCEN Form 105 (formerly US Customs
Form 4790), Currency or Monetary Instruments Report (CMIR).

Any person who receives in the US currency or monetary instruments of more than $10,000 at any one time, from outside of the
United States, and where a report has not been filed under 31 USC §103.23(a), shall file a Form 105, Report of International
Transportation of Currency or Monetary Instrument.

The United States of Citizenship and Immigration Service (USCIS) administers immigrant and non-immigrant sponsorship; adjustment
of status; work authorization and other permits; naturalization of qualified applicants for United States citizenship; and
asylum or refugee processing. Immigration enforcement, which is the responsibility of the Directorate of Border and Transportation
Security, includes preventing aliens from entering the country unlawfully, detecting and removing those who are living in
the United States unlawfully, and preventing terrorists and other criminal aliens from entering or residing in the United
States.

The agency's records include:

names and other information concerning immigrants and aliens

lists of passengers and crews on vessels from foreign ports

passenger manifests and declarations-ship, date, and point of entry required

names of witnesses to naturalization proceedings and people who know the suspect

deportation proceedings

financial statements of aliens and persons sponsoring their entry

9.4.4.2.8.3
(12-10-2007)United States Coast Guard

The US Coast Guard retains records of persons serving on US ships in any capacity, including records of vessels equipped with
permanently installed motors or of vessels over 16 feet equipped with detachable motors.

9.4.4.2.8.4
(12-10-2007)Secret Service Records

The US Secret Service records include records pertaining to counterfeit and forgery investigations, and records pertaining
to anonymous letters and background files on persons who write "crank"
letters.

9.4.4.2.8.5
(12-10-2007)Treasury Enforcement and Communication System

Treasury Enforcement and Communication System (TECS) is a computerized information system designed to identify individuals
and businesses suspected of or involved in violations of Federal law. The TECS provides access to the Federal Bureau of Investigation
(FBI), National Crime Information Center (NCIC), and the National Law Enforcement Telecommunication Systems (NLETS) with the
capability of communicating directly with state and local enforcement agencies. The NLETS provides direct access to state
motor vehicle departments.

To access TECS, the user must request access through his/her SSA. The System Control Officer (SCO) in their field office will
then establish a User Profile Record on TECS. The user will be required to take an on-line Security/Privacy Awareness Course
and a NCIC test. Instructions will be provided by the user's SCO. The user must retake these tests every two years for recertification.

9.4.4.2.8.5.1
(07-08-2011)Requesting TECS Information

The TECS inquiries can be made from the field office that has TECS capabilities. Inquiries can only be made by those CI employees
having access to the system and should be made on a need-to-know basis only.

In instances of an equipment failure at a field office, requests to the RAC, at the SDC, for TECS queries may be made by memorandum,
by use of Form 5523 TECS Query Request, by fax, or by telephone. The RAC, at the SDC, will not release TECS information requested
by telephone until he/she is satisfied as to the identity of the caller (such as telephone call back).

Requests for witnesses to testify as to the filing of CTRs, CTRs by Casinos, Report of Foreign Bank & Financial Accounts (FBARs),
and Forms 8300 should be made to the IRS Detroit Computing Center, Attn: CI Representative, 985 Michigan Ave., Detroit, MI
48226.

All CTRs, CTRs by Casinos, FBARs, and Forms 8300 are processed by the Detroit Computing Center and are indexed on the Currency
& Banking Reporting System (CBRS) and, with the exception of Forms 8300, are indexed in TECS. Currency & Banking Retrieval
System and TECS should be queried to determine if CTRs, CTRs by Casinos, FBARs, and Forms 8300 were filed for reportable transactions.
However, access to Forms 8300 is bound by 26 USC §6103 rules of nondisclosure.

Note:

There is a dual filing requirement for Form 8300 under 26 USC §6050I and 31 USC §5331. Disclosure provisions after January
1, 2002, follow the type of investigation being conducted, Title 31 or Title 26 (see IRM 9.3.1, Disclosure.)

9.4.4.2.9
(12-10-2007)Department of Justice

The Department of Justice (DOJ) information is available on the DOJ Web site.

Bureau of Alcohol, Tobacco, Firearms (ATF) records which may be of interest to CI are:

records of distillers, brewers, and persons or firms who manufacture or handle alcohol as a sideline or main product

record of inventory of retail liquor dealers and names of suppliers, as well as amounts of liquor purchased by brand

names and records of known bootleggers

reports of investigations

records of firearms registration (alphabetical and numerical)

Note:

Requests for firearm trace histories and intelligence information should be made to the nearest local ATF Office.

The ATF should be requested to trace the history of all firearms which may have been accidentally or criminally misused and
which come to the attention of CI either during or subsequent to an investigation. A detailed trace history on each firearm
requested and any intelligence information that may be of benefit to CI will be made available by the ATF training center
upon request.

9.4.4.2.9.2
(12-10-2007)Federal Bureau of Investigation Records

Federal Bureau of Investigation (FBI) records include:

criminal records and fingerprints

national stolen property index-government property stolen, including military property

nonrestricted information pertaining to criminal offenses

national fraudulent check index

anonymous letter index

9.4.4.2.9.3
(12-10-2007)Drug Enforcement Administration Records

Drug Enforcement Administration (DEA) records include information on licensed handlers of narcotics and also criminal records
of users, pushers, and suppliers of narcotics.

9.4.4.2.9.4
(12-10-2007)El Paso Intelligence Center

The El Paso Intelligence Center (EPIC) is an agency of DEA. It is a multi-agency operation that collects, processes and disseminates
information in support of field investigations. Participating agencies include the Drug Enforcement Administration; IRS-CI;
US Immigration and Customs Enforcement; US Customs and Border Protection; United States Coast Guard; FBI; US Marshals Service;
Bureau of Alcohol, Tobacco, Firearms; FAA; Transportation Security Administration; US Secret Service; Department of Interior;
Department of Defense; National Security Agency; Texas Army National Guard; Texas Department of Public Safety; and the Federal
Highway Administration. In addition, EPIC has signed agreements with state and local agencies in all 50 states.

The mission of EPIC is to disseminate intelligence on illicit drug and alien movements and the criminal organizations of those
responsible for such illegal activities. Watch officers process requests by accessing law enforcement systems and a number
of commercial databases.

Watch officers have 24/7 access to agency records for conducting inquiries on persons, vehicles, aircraft, vessels, businesses,
addresses, and telephone numbers. Inquiries are normally handled by telephone or facsimile. The following are examples of
information EPIC is able to provide:

Other major systems which may be accessed through the " Watch"
include DEA’s NADDIS, the Bureau of Prisons " Sentry"
System (which covers subjects who have been incarcerated in the Federal prison system at anytime since 1980), and the
Immigration and Customs Enforcement's Integrated Combined Systems (ICS). The ICE systems include:

Index of various schemes involving fraudulent documents and false claims to US citizenship

Central Index System (CIS)

Non-Immigrant Info System (NIIS)

Student School System (STSC)

Inquiries of EPIC should be directed to the "Watch"
at (915) 760-2200. The "Watch"
will be provided with the special agent’s title, name and agency. In order to protect the integrity of EPIC information,
IRS provides EPIC an alphabetical listing of special agents, updated every three months. The requesting special agent’s name
must appear on this list before EPIC will respond to the inquiry. No more than four inquiries (names, aircraft, vessels, or
combinations thereof) should be directed to the "Watch"
at one time. Special agents with voluminous requests should call the IRS Representative at (915) 760-2000, if the request
is urgent, or submit the request in writing to the IRS Representative at the following address: El Paso Intelligence Center;
Bldg. 11339; SSG Sims Street; El Paso, TX, 79908-8098; Attn.: IRS Representative (915) 760-2025; (915) 760-2513 (fax).

Note:

Information requests are limited to narcotics-related investigations.

All inquiries of EPIC should include:

requesting agent’s name and FTS or commercial phone number

a synopsis of the investigation

if the request is for information on an individual, the request should contain all available identifying information

9.4.4.2.10
(12-10-2007)US Postal Service

The US Postal Service (USPS) information is available on their Web site.

9.4.4.2.10.1
(12-10-2007)Postal Service Records

9.4.4.2.10.2
(12-10-2007)Postal Money Orders

To obtain information or photostats of postal money orders, where either the IRS or the Department of the Treasury is the
payee or purchaser, the request will be addressed directly to Money Order Division, Postal Computing Center, PO Box 14965,
St. Louis, Missouri, 63182 and will bear the signature of the SAC. Requests for copies of postal money orders which were purchased
by and payable to any other entities must be made through the local US Postal Inspection Service office, and must bear the
signature of the SAC.

9.4.4.2.11
(12-10-2007)Department of Defense

Department of Defense (DOD) data concerning the pay, dependents, allotment accounts, soldier’s deposits, withholding statements
(Forms W-2), and any other financial information relative to military personnel is available at one of the following offices,
depending upon the branch of the Armed Forces to which the individual was or is presently attached:

Army: United States Army Finance Center Indianapolis, 46249. Request to include: complete name and Army serial number.

Air Force: Air Force Finance Center RPTP, Denver, Colorado 80279.

Navy: Director, Bureau of Supplies and Accounts Department of the Navy; 13th and Euclid Streets Cleveland, Ohio 44115. Requests
should be forwarded through normal channels to the Director, Field Operations for the area in which the respective finance
center is located.

Addresses of military personnel:

Request for Address of Military Personnel, Form 2223 should be used to obtain from the records of the military services the
current or last known address of a subject who is a member of, or who has been recently separated from, the Armed Forces.

Data concerning the personal and medical history of former Armed Forces personnel are located at: Military Personnel Records
Center, GSA, 9700 Page Boulevard, St. Louis, Missouri 63132.

Records of contracts and all original vouchers covering payments made to persons and firms dealing with the US Air Force are
retained at: US Air Force Accounting and Finance Center, AFO-Accounts and Mail Branch RPTP, Denver, Colorado 80279. Normally,
requests for such information should be made by collateral to the Denver field office.

9.4.4.2.11.1
(12-10-2007)Defense Investigative Service

Defense Investigative Service (DIS) records include case files of individuals who have undergone investigation, both criminal
and background, by the Army (Intelligence, CI, etc), Navy (Naval Criminal Investigative Service (NCIS), etc.), Air Force (Air
Force Special Investigations Office (AFSIO), etc.) and the Department of Defense. Requests for information from DIS files
should be forwarded to the Chief, CI, Attn.: CI:OPS.

9.4.4.2.12
(12-10-2007)Department of Housing and Urban Development

Department of Housing and Urban Development (HUD) information is available on the HUD Web site.

9.4.4.2.12.1
(12-10-2007)Federal Housing Administration

9.4.4.2.13
(12-10-2007)Department of Veteran Affairs

The Department of Veteran Affairs (VA) maintains records of loans, tuition payments, insurance payments and nonrestrictive
medical data related to disability pensions. This information, may be obtained by direct mail request to the appropriate regional
office. All requests will include a statement covering the need and intended use of the information. The veteran should be
clearly identified and, if available, his/her following information should also be provided: VA claim number, date of birth,
branch of service, and dates of enlistment and discharge.